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Carly Fiorina of HP has been toppled from the top of Fortune magazine's "most powerful woman in corporate America" list for the first time since it began in 1998. Fiorina's throne is now occupied by eBay supremo Meg Whitman whose company has rapidly grown into a plump cash cow expected to post operating profits of $1bn this year.

As Fortune puts it: "2004 belongs to Meg Whitman. Here's just one reason: The $60bn market value of eBay, the company she runs, has surged past that of HP."

The top five US power women are:

Meg Whitman - eBay

Carly Fiorina - HP

Andrea Jung - Avon Products

Anne Mulcahy - Xerox

Marjorie Magner - Citigroup

British women, meanwhile, battle it out on a separate listing for the rest of the world. Top UK-based exec is Pearson's Marjorie Scardino in third place, having been knocked off top spot by Anne Lauvergeon of France's state-owned nuclear power company, Areva. Kate Swann of WH Smith is 10th, while Burberry's Rose-Marie Bravo pulls on her green wellies at 13th. ®